General :: Complex Spreadsheet With Unique User View?

The spreadsheet I've attached contains a ton of calculated cells and linked data. The people who created and utilize it aren't necessarily interested in changing the way they use it or populate it each quarter. That being said, my task is to somehow create a way that it can be sent to/seen by each person differently. First I'll point out that the 3 columns that are blank normally contain names, I deleted them for obvious reasons. The first of those columns, B, contains unique names for each agent in the firm, these people need to ONLY see their own data. The second column of names are basically managers, they need to see the records for each agent that falls under them. The 3rd column of names is irrelevant for these purposes.

Now if all this data were in access, and everyone had access to it I could easily just make records visible or invisible based on user name and I wouldn't be here right now. But they can't and that's not an option. I honestly don't know if this should be done solely in Excel, in Access or a bit of both. Currently this spreadsheet gets emailed to each manager and they have to review the data with each agent.

The first tab, worksheet, is basically instructions. It would be nice if those were images on the page and then all of the data were below that so that the agents could see them together and understand it better. As I'm sure you'll see it's a pretty complicated system so they have a hard time understanding it.

Note: There are actually about 3,000 records, I've deleted most of them for size purposes.